Cal. Revenue and Taxation Code § 60 : California Revenue And Taxation Code — Property Taxation — Change In Ownership And Purchase — "Change in ownership" defined

  • Date:

Current through the 2016 Legislative Session

A "change in ownership" means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest.

Ca. Rev. and Tax. Code § 60
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